Taxes
Morocco — Tax: Tax Residency
Morocco treats you as tax resident with a permanent home, your centre of economic interest, or more than 183 days in any 365-day period.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Morocco, Individual, ResidenceLast reviewed: 2026-10-23
Key facts
- An individual with a permanent home in Morocco is resident.
- Having the centre of economic interest in Morocco also makes a person resident.
- Staying more than 183 days within any 365-day period makes a person resident.
- The tests are applied in that order.
Steps
- Determining Tax-Residency Status — The Moroccan tax authority, 'Direction Générale des Impôts', uses a combination of factors to determine tax-residency status, including the number of days spent in Morocco, the purpose of the stay, and the individual's nationality.
- Understanding Income Taxation — Income generated within Morocco, including employment income, is subject to Moroccan taxation, regardless of an individual's tax-residency status. Tax treaties between Morocco and other countries may provide tax relief or exemptions.